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Most Fortran statements are given their own block, and, for temporary variables they might need, their own scope. (A block is what distinguishes `{ foo (); }' from just `foo ();' in C. A scope is included with every such block, providing a distinct name space for local variables.)
Label definitions for the statement precede this block, so `10 PRINT *, I' is handled more like `fl10: { ... }' than `{ fl10: ... }' (where `fl10' is just a notation meaning "Fortran Label 10" for the purposes of this document).
22.6.1 Statements Needing Temporaries 22.6.2 Transforming DO WHILE 22.6.3 Transforming Iterative DO 22.6.4 Transforming Block IF 22.6.5 Transforming SELECT CASE